Nebraska Revised Statute 48-2907

In addition to any other fines
or penalties provided by law, if the commissioner finds, after notice and
hearing, that a contractor has violated the Employee Classification Act, the
contractor shall be assessed, by the commissioner, a five-hundred-dollar fine
per each misclassified individual for the first offense and a five-thousand-dollar
fine per each misclassified individual for each second and subsequent offense.